Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · REGISTER · 2010-09-30 · Internal Revenue Service (IRS), Treasury · Proposed Rules

Proposed Rules. Correction to notice of proposed rulemaking and a notice of public hearing

266 words·~1 min read·/register/2010/09/30/2010-24488·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to notice of proposed rulemaking and a notice of public hearing
Citation: FR Doc. 2010-24488 · RIN 1545-BJ54 · REG-119046-10 · 26 CFR 1

Summary

This document contains a correction to a notice of proposed rulemaking and a notice of public hearing that was published in the Federal Register on Thursday, September 9, 2010 (75 FR 54802) allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.

Supplementary Information

Background The correction notice that is the subject of this document is under section 6012 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking and notice of public hearing (REG-119046-10) contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-119046-10), which was the subject of FR Doc. 2010-22624, is corrected as follows: On page 54802, column 3, under the caption DATES , lines 4 and 5, the language “public hearing scheduled for October 15, 2010, at 10 a.m., must be received” is corrected to read “public hearing scheduled for October 19, 2010, at 10 a.m., must be received” LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2010-24488 Filed 9-29-10; 8:45 am]

Connections1 off-index
1 reference not yet in our index
  • 26 CFR 1
Citation graph
cites case law
Proposed Rules
Correction to notice of proposed rulemaking and a notice of public hearing
Cite26 CFR 1
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.